Effectiveness of Differentiated Instruction in Improving Computerized Accounting Learning Outcomes of Vocational Students

Abstract

The digital transformation of the accounting sector requires vocational students not only to understand theoretical concepts but also to develop proficiency in computerized accounting systems. However, instructional practices that treat learners uniformly often result in uneven learning outcomes, particularly in private vocational schools where student backgrounds vary significantly, such as those located in DKI Jakarta. This study aims to examine the effectiveness of Differentiated Instruction in improving learning outcomes in the Computerized Accounting course. A quantitative approach was employed using a quasi-experimental one group pretest–posttest design involving 36 eleventh-grade accounting students from a private vocational high school in DKI Jakarta. Data were collected through achievement tests, observations, and documentation, and analyzed using the Wilcoxon Signed Rank Test. The findings reveal a significant improvement in students’ performance following the intervention, evidenced by an increase in mean scores and a reduction in performance disparities. These results confirm that tailoring instruction to students’ readiness, interests, and learning profiles creates a more responsive and digitally aligned learning environment in vocational education. The study recommends the implementation of diagnostic assessments and flexible grouping in Computerized Accounting instruction and encourages further research using control groups and extended interventions to validate long-term effects.